{"id":23628,"date":"2026-11-08T14:17:32","date_gmt":"2026-11-08T13:17:32","guid":{"rendered":"https:\/\/balmontconseil.com\/decisions\/theme\/ifi-isf\/"},"modified":"2026-11-09T02:49:12","modified_gmt":"2026-11-09T01:49:12","slug":"ifi-isf","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/decisions\/theme\/ifi-isf\/","title":{"rendered":"IFI et ISF des non-r\u00e9sidents : les d\u00e9cisions"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg 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#EAD27A;padding:10px 14px;border-radius:8px;font-size:13px;margin:0 0 20px}#bcv footer{font-size:12px;color:var(--muted);text-align:center;padding:24px 20px;border-top:1px solid var(--border)}#bcv footer a{color:var(--muted)}#bcv .list{display:grid;gap:12px;margin:24px 0 0;padding:0;list-style:none}#bcv .list li{background:var(--card);border:1px solid var(--border);border-radius:12px;padding:16px 18px}#bcv .list a{text-decoration:none;font-weight:500;font-size:16px;line-height:1.35}#bcv .list small{display:block;color:var(--muted);font-size:12px;margin-top:6px}#bcv .list p{font-size:14px;color:var(--muted);margin:8px 0 0}@media(max-width:980px){#bcv .grid{grid-template-columns:1fr;gap:28px}#bcv .side{position:static}#bcv .hd nav{display:none}#bcv h1{font-size:34px}}@media(max-width:600px){#bcv .wrap{padding:16px 20px 40px}#bcv h1{font-size:28px;letter-spacing:-.02em}#bcv .lead{font-size:16px}#bcv .textes{grid-template-columns:1fr}#bcv .dark{padding:22px 20px}#bcv .dark .note{display:block;margin:10px 0 0}#bcv .hd .cta{display:none}#bcv .card{padding:18px}#bcv .side .ctacard{padding:22px 20px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><div id=\"bcv\" class=\"final\"><div class=\"wrap\"><div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a> \u203a IFI et ISF des non-r\u00e9sidents<\/div><div class=\"main\" style=\"max-width:860px\"><h1 style=\"font-size:36px\">IFI et ISF des non-r\u00e9sidents : les d\u00e9cisions<\/h1><p class=\"lead\">3 d\u00e9cisions sur ce th\u00e8me. Chaque fiche donne la question pos\u00e9e, ce que juge la juridiction, les textes en jeu et ce que cela change pour un Fran\u00e7ais de l&#x27;\u00e9tranger ou une famille qui s&#x27;installe en France. Source : open data des d\u00e9cisions de la justice administrative, Licence ouverte 2.0.<\/p><div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-pat-ifi-10-20-30\/\">BOI-PAT-IFI-10-20-30 \u00b7 IFI des non-r\u00e9sidents<\/a><\/div><\/div><\/div><ul class=\"list\"><li><a href=\"\/decisions\/comptes-suisses-reveles-apres-une-plainte-pour-fraude-fiscale-la-regularisation\/\">Comptes suisses r\u00e9v\u00e9l\u00e9s apr\u00e8s une plainte pour fraude fiscale : la r\u00e9gularisation n&#x27;est plus spontan\u00e9e et la majoration de 40 % s&#x27;applique<\/a><small>CAA Marseille \u00b7 9 d\u00e9cembre 2022 \u00b7 n\u00b0 20MA02898<\/small><p>La cour administrative d&#x27;appel de Marseille confirme la majoration de 40 % pour manquement d\u00e9lib\u00e9r\u00e9 inflig\u00e9e \u00e0 un avocat qui n&#x27;a d\u00e9pos\u00e9 ses d\u00e9clarations rectificatives sur ses comptes \u00e0 Gen\u00e8ve qu&#x27;apr\u00e8s l&#x27;engagement d&#x27;un contr\u00f4le et d&#x27;une proc\u00e9dure p\u00e9nale : la circulaire de r\u00e9gularisation du 21 juin 2013 ne vise que les d\u00e9marches spontan\u00e9es.<\/p><\/li><li><a href=\"\/decisions\/regularisation-d-un-compte-suisse-detenu-via-une-societe-offshore-transaction\/\">R\u00e9gularisation d&#x27;un compte suisse d\u00e9tenu via une soci\u00e9t\u00e9 offshore, transaction refus\u00e9e : dix ans de reprise, article 123 bis sans preuve d&#x27;un montage \u00e0 la charge de l&#x27;administration, majoration de 25 % et amendes confirm\u00e9es<\/a><small>CAA Paris \u00b7 20 mai 2026 \u00b7 n\u00b0 25PA01490<\/small><p>La cour administrative d&#x27;appel de Paris rejette le recours d&#x27;un couple ayant d\u00e9pos\u00e9 en 2014 un dossier de r\u00e9gularisation pour un compte \u00e0 la banque Dreyfus d\u00e9tenu par une soci\u00e9t\u00e9 dont l&#x27;\u00e9pouse \u00e9tait l&#x27;ayant droit \u00e9conomique, puis refus\u00e9 la transaction propos\u00e9e : le compte \u00ab utilis\u00e9 \u00bb devait \u00eatre d\u00e9clar\u00e9, le d\u00e9lai de reprise de dix ans s&#x27;applique, les revenus de la structure sont imposables au titre de l&#x27;article 123 bis, major\u00e9s de 25 %, avec int\u00e9r\u00eats de retard et quatre amendes de 1 500 \u20ac.<\/p><\/li><li><a href=\"\/decisions\/fichiers-hsbc-et-comptes-a-geneve-detenus-via-une-societe-des-iles-vierges\/\">Fichiers HSBC et comptes \u00e0 Gen\u00e8ve d\u00e9tenus via une soci\u00e9t\u00e9 des \u00celes Vierges britanniques : demande de justifications valable jusqu&#x27;en 2013 et revenus des avoirs extrapol\u00e9s<\/a><small>TA Paris \u00b7 6 mai 2025 \u00b7 n\u00b0 2307563<\/small><p>Le tribunal administratif de Paris rejette la demande d&#x27;un couple tax\u00e9 d&#x27;office \u00e0 l&#x27;imp\u00f4t sur le revenu et aux pr\u00e9l\u00e8vements sociaux de 2006 \u00e0 2013, avec majoration de 80 %, sur les revenus de comptes HSBC Private Bank de Gen\u00e8ve d\u00e9tenus notamment via la soci\u00e9t\u00e9 GRAND PRIVILEGE INTERNATIONAL LIMITED.<\/p><\/li><\/ul><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Jurisprudence fiscale internationale \u203a IFI et ISF des non-r\u00e9sidents IFI et ISF des non-r\u00e9sidents : les d\u00e9cisions 3 d\u00e9cisions sur ce th\u00e8me. 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